In 2022, Brandon and Charuni adopted a U.S. child from an adoption agency in Davis, CA. They had to pay travel costs of $850 and adoption agency fees of $1,850. They received a federal credit for these expenses. How are these expenses treated on the 2022 California tax return? 

A. THEY CAN TAKE A CREDIT USING FORM 540X 

B. CA DOES NOT HAVE AN ADOPTION CREDIT 

C. THEY CAN TAKE A CA CRED OF 2500 USING FROM 540 LINE 43 OR 44